Larry Gibbs Discusses Mayo Decision in BNA Health Law Reporter

"Mayo Ruling Raises Bar for Challenges to Tax Regulations, Practitioners Say"
BNA Health Law Reporter
02.17.11Larry Gibbs comments on the U.S. Supreme Court's ruling in Mayo Foundation for Medical Education and Research v. United States, which held that IRS regulations should be granted a high level of judicial deference, giving the agency more rulemaking power and makes it harder to challenge tax regulations in court. Gibbs, a former Commissioner of Internal Revenue, said that the ruling "puts a pretty heavy burden on those who are now going to argue that regulations are invalid. The Chevron standard is a pretty difficult standard." While it will not be impossible to make those arguments, it will be "very, very difficult after Mayo," Gibbs said.
Related Files
Related Links